https://www.taxtmi.com/caselaws?id=413308 The Tribunal found procedural lapses in the hearing process regarding the imposition of late filing fees under section 234E of the Income Tax Act, 1961, before 01.06.2015. The Assessee was granted another opportunity for presenting their case effectively due to the lack of proper hearing. The Tribunal directed a reevaluation by the Ld. CIT(A) with specific instructions to ensure a fair hearing process. en-us Thu, 07 Oct 2021 00:00:00 +0530 Fri, 08 Oct 2021 08:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413308 The Tribunal found procedural lapses in the hearing process regarding the imposition of late filing fees under section 234E of the Income Tax Act, 1961, before 01.06.2015. The Assessee was granted another opportunity for presenting their case effectively due to the lack of proper hearing. The Tribunal directed a reevaluation by the Ld. CIT(A) with specific instructions to ensure a fair hearing process. Case-Laws Income Tax Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413308